Analisis Komparatif Kinerja Keuangan Empat Puskesmas BLUD di Kabupaten Sampang Tahun 2024–2025
DOI:
https://doi.org/10.55606/jurrie.v5i2.9722Keywords:
BLUD; comparative analysis; financial ratios; Puskesmas; Sampang RegencyAbstract
Community health centers (Puskesmas) operating as Regional Public Service Agencies (BLUD) must manage their finances efficiently, transparently, and accountably. This study analyzes and compares the financial performance of four BLUD Puskesmas in Sampang Regency for 2024–2025 using an internal comparative approach, given the absence of official BLUD Puskesmas financial ratio benchmarks in Indonesia. A comparative quantitative descriptive design was used, drawing on BLUD financial statements from four health centers (Puskesmas A, B, C, and D). Variables analyzed include liquidity ratios (current ratio, cash ratio), solvency ratios (debt-to-asset ratio, debt-to-equity ratio), and profitability ratios (return on assets, return on equity). Results show all centers remained liquid with sound solvency structures, with DAR and DER below 4% in both periods. Three centers recorded operational deficits in 2024, but all achieved positive surpluses by 2025. Puskesmas C alone sustained surplus across both years, while Puskesmas A showed the sharpest recovery. Cumulative ranking places performance from best to lowest as Puskesmas A, C, D, and B. This study is expected to inform the Sampang Regency Health Office’s Puskesmas financial management, and highlights the need for official national financial ratio benchmarks for BLUD Puskesmas.
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